Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 5. Special Types of Property

Article 5. Vessels

Section 1140

1140. County where documented. Vessels, except ferryboats, regularly engaged in transporting passengers or cargo between two or more ports and vessels concerning which notice of habitual place of mooring has not been given shall be assessed only in the county where documented.

Construction.—This and the preceding section establish the principle of the "home port rule" as between counties in this state and have no application where the vessel is permanently located in a county other than the county where documented. Smith-Rice Heavy Lifts, Inc. v. Los Angeles County, 256 Cal.App.2d 190.